Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia

Research Article

Determinants of Income Smoothing: Empirical Evidence from Indonesian Stock Exchange

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  • @INPROCEEDINGS{10.4108/eai.13-8-2019.2294258,
        author={Putu Wenny Saitri and I Gede Cahyadi Putra},
        title={Determinants of Income Smoothing: Empirical Evidence from Indonesian Stock Exchange},
        proceedings={Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia},
        publisher={EAI},
        proceedings_a={ICFF},
        year={2020},
        month={5},
        keywords={managerial ownership company size profitability leverage taxes income smoothing},
        doi={10.4108/eai.13-8-2019.2294258}
    }
    
  • Putu Wenny Saitri
    I Gede Cahyadi Putra
    Year: 2020
    Determinants of Income Smoothing: Empirical Evidence from Indonesian Stock Exchange
    ICFF
    EAI
    DOI: 10.4108/eai.13-8-2019.2294258
Putu Wenny Saitri1,*, I Gede Cahyadi Putra1
  • 1: Mahasaraswati Denpasar University
*Contact email: wenny.saitri@gmail.com

Abstract

This study aims to analyze the effect of Managerial Ownership, Company Size, Profitability, Leverage and Tax on Income Smoothing. The population of the study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The data analysis technique used in this study is logistic regression. The sampling technique used was purposive sampling and the number of samples from this study were 20 manufacturing companies. The results of this study indicate that the leverage variable has a positive effect on income smoothing, while the managerial ownership, firm size, profitability and tax have no effect on income smoothing